More than £4bn has been collected through accelerated payment notices (APNs) under the ‘pay now, dispute later’ rules for people who have used a tax avoidance scheme, according to HMRC

Anyone with offshore bank accounts, overseas income and assets needs to get up to speed with the new rules on international tax compliance, which will see accountants and tax advisers liable to notify clients about automatic exchange of financial information and disclosure rules by 31 August, says Meg Wilson CTA

All trusts and estates with a tax liability must register online via the HMRC trusts and estates online service by 5 October following the withdrawal of paper form 41G (Trusts)

The US city of Seattle, home to Amazon, Starbucks and Microsoft, has set in motion plans to levy an income tax on wealthy residents with the aim of making the tax structure fairer to the lower paid

On 6 April 2017, the government introduced a tax-free personal savings allowance (PSA) for savings income and changed the tax-free dividend calcuations with the dividend tax allowance (DTA). This means that preparing year-end self assessments has become more complicated, says Stan Dencher FCA CTA, specialist tax writer at Wolters Kluwer

In part three of our series on pensions and the lifetime allowance, Kay Ingram, director of public policy at LEBC, finds the complex nature of the annual allowance recovery charge makes it a stealth tax for some final salary scheme members

HMRC has won a seven-year legal battle over the use of employee benefit trusts (EBTs) as a means of paying players and staff at Rangers football club, with the Supreme Court handing down a ruling that the payments should be classed as ‘earnings’ rather than loans, and are therefore taxable under PAYE

The Dutch government is planning to exempt withholding tax on dividends paid to non-resident shareholders from January 2018. Paulus Merks, partner, Jian-Cheng Ku, legal director, and Tim Mulder, associate, from DLA Piper explain the changes to the rules and provide examples

Salary sacrifice can still be a useful tool for employers wanting to recruit and retain key employees, but the new rules introduced from April 2017 may add complexity for those employers who still choose to use such schemes, warns Meg Wilson CTA

As Wimbledon commences, and with other summer sporting events such as cricket tests at Lord’s on the horizon, HMRC is looking to clamp down on undeclared income

The key HMRC filing deadlines from July to December 2017 including deadline for expenses and benefit forms P11D(b), P9D and P11D, online CIS returns, PAYE settlement agreement

Yvette Nunn describes the difficulty she faced in filing her personal tax return, and looks forward to being furnished with a digital account in the future